Loss of controlled group status/spin-off timing

[Dawn Hafner]

A controlled group has an ownership change so that it is no longer a controlled group. The transition rules for 410(B) should apply as this is a disposition.

How is the plan affected if this is a prototype document? Is there a transition period to complete the plan spin off and establishment of a separate plan, or is the plan automatically a multiple employer plan on the date it ceased to be a controlled group?

Any cites are appreciated.

[This message has been edited by Dawn Hafner (edited 06-15-2000).]

[Guest sodbuster]

I have the exact same situation as Dawn had above. Does anyone have any guidance?